Applicability of VAT

[Guest]

A proprietor is running . 1).GTA, 2).Contract for contract carriage 3) construction of house hold single residence units( most of the materials are purchased by the party, only bamboos for ceiling , bricks are purchased by proprietor and consumed for the construction , not selling or billing those items to party). In the above 3 cases under any circumstances VAT is applicable?

[Ganeshan Kalyani]

Sir, VAT is applicable in point no.3

AI Summary

Applicability of VAT: VAT applies to construction services where proprietor supplies and consumes materials, not to GTA or contract carriage. Applicability of VAT was queried for three activities: GTA, contract carriage, and construction of single residence units where the proprietor supplies and consumes limited materials. The response states that VAT is applicable to the construction activity described, whereas no VAT applicability was indicated for the GTA or contract carriage in that reply.